Audit (A-04-09-01062)

07-28-2009
Superfund Financial Activities at the National Institute of Environmental Health Sciences for Fiscal Year 2008

Executive Summary

The National Institute of Environmental Health Sciences' (NIEHS) Superfund financial transactions for the period October 1, 2007, through September 30, 2008, were allowable, allocable, and reasonable in accordance with applicable laws and regulations. These Superfund transactions related to fiscal year (FY) 2003 through FY 2008 funds. The Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) mandated the establishment of the Hazardous Substance Response Trust Fund, which is commonly known as Superfund. The CERCLA requires the Inspector General of a Federal organization with Superfund responsibilities to audit all uses of the Superfund.

In general, NIEHS took appropriate action to ensure that its Superfund grantees submitted required audit reports. This report contains no recommendations.